Academic literature on the topic 'Real property and taxation. Tax assessment Tax assessment'

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Journal articles on the topic "Real property and taxation. Tax assessment Tax assessment"

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Wołowiec, Tomasz. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 114–17. http://dx.doi.org/10.5604/01.3001.0012.9929.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab
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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, and Artūras Kaklauskas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY." International Journal of Strategic Property Management 14, no. 1 (2010): 73–86. http://dx.doi.org/10.3846/ijspm.2010.06.

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This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.
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Nwogugu, Michael. "Un-constitutionality of real property taxation and location incentives, and some associated economic effects." Corporate Ownership and Control 5, no. 3 (2008): 390–99. http://dx.doi.org/10.22495/cocv5i3c3p6.

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This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions
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Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (2016): 195–222. http://dx.doi.org/10.31743/recl.5076.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab
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TRAVERS, T. R. "‘The Real Value of the Lands’: The Nawabs, the British and the Land Tax in Eighteenth-Century Bengal." Modern Asian Studies 38, no. 3 (2004): 517–58. http://dx.doi.org/10.1017/s0026749x03001148.

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Ever since the late eighteenth century, no subject has been more prominent in histories of ‘the transition to colonialism’ in south Asia, than the issue of taxation. In particular, the complex system of agrarian taxation that was developed under the Mughal empire, and further elaborated by various post-Mughal regimes, has often been seen as the defining institution of both the pre-colonial and colonial states. What the British called ‘land revenues’, which included taxes on land proper (mal) and taxes on trade and markets (sair), were the main source of income for both Indian and British ruler
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Kirova, E. A., A. V. Zakharova, and M. A. Dement’eva. "IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." Vestnik Universiteta, no. 1 (March 23, 2020): 108–13. http://dx.doi.org/10.26425/1816-4277-2020-1-108-113.

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The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, a
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Çağdaş, V., A. Kara, P. van Oosterom, et al. "AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-2/W1 (October 5, 2016): 145–54. http://dx.doi.org/10.5194/isprs-annals-iv-2-w1-145-2016.

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A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation da
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Prokopchak, Marc. "Renewing Respect for Record Notice." Texas A&M Journal of Property Law 2, no. 3 (2015): 533–62. http://dx.doi.org/10.37419/jpl.v2.i3.7.

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To understand the title wash concept, one must first understand the underlying laws that brought it into existence. Accordingly, this Article will begin by providing a brief overview of Pennsylvania’s historical treatment of land for taxation purposes, as well as several important early 1800s state legislative acts, before discussing how these two subjects work together to “wash” a title. This discussion will also include the subsequent changes to the laws that effectively abrogated the title wash for more recent titles with less extensive chains of ownership. Next, this Article will examine t
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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, Artūras Kaklauskas, and Arūnas Remigijus Zabulėnas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART II - ANALYSIS OF LAND VALUATION TECHNIQUES: THE CASE OF VILNIUS." International Journal of Strategic Property Management 14, no. 2 (2010): 173–90. http://dx.doi.org/10.3846/ijspm.2010.13.

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Part Two of this article deals with problems related to land valuation. For that purpose, a site of 6.89 ares located in Švitrigailos Street XX, Vilnius, was selected as the research object and appraised using three approaches: the sales comparison approach, the MAMVA method and the mass valuation approach. Peculiarities of these methods in land valuation were reviewed and the recommendations were provided for land valuation for taxation purposes applicable in a new Model for Lithuanian Real Property Taxation System. Santruka Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su
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STARČEK, Simon, and Maruška ŠUBIC KOVAČ. "Spatial data quality impacts on the efficiency of the property tax system: The case of construction land fees." Urbani izziv 1, no. 30 (2019): 87–99. http://dx.doi.org/10.5379/urbani-izziv-en-2019-30-01-002.

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Spatial data are directly linked to spatial planning, and to spatial management in general, including the property tax system. Spatial data quality impacts the efficiency of the property tax system, as well as its equity and reasonability. This article presents a methodological approach to analysing the quality of spatial databases managed by municipalities for assessing construction land fees. Adjusted Jaccard and Czekanowski indices were defined and applied for data quality analysis because they are applicable in cases in which differences between the data compared amount to less than 5%. Th
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Dissertations / Theses on the topic "Real property and taxation. Tax assessment Tax assessment"

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Kemmet, Lynndee Ann. "Intergovernmental fiscal policy in California: The 1993 property tax shift." CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/912.

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Fung, Cheryl. "The fiscal impacts of use-value taxation in Prince William County, Virginia." Thesis, Virginia Tech, 1995. http://hdl.handle.net/10919/42232.

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<p>Concern that high property taxation of agricultural land encourages its conversion to nonagricultural uses has led to the adoption of use-value taxation practices. Use-value taxation has had mixed results as a deterrent to the conversion of agricultural and open space land. It has been argued that use-value taxation does not succeed in retaining open space along the rura1-urban fringe (Stocker 1975; Ferguson), and further that such programs may actually lower the community's property tax base significantly (Tiebout; Anderson 1993). Additionally, when land is taxed by its usevalue rather tha
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Moore, Margaret D. "The classification of real estate for ad valorem tax purposes : an ancient problem newly considered." The Ohio State University, 1986. http://rave.ohiolink.edu/etdc/view?acc_num=osu1273087633.

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Cote, Katherine Nicole Arnold. "Regional real property valuation forecast accuracy." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2008. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.

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Templeton, Joshua J. "Three essays on taxation and land use change." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1101850043.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains x, 160 p.; also includes graphics Includes bibliographical references (p. 150-160).
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Powell, Leslie A. "Federal forest revenue-sharing in coastal Oregon : an assessment of historical and future tax equivalence /." 1991. http://hdl.handle.net/1957/10368.

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Pinto, Luis Henrique da Silva Teixeira. "A Avaliação Indireta em sede de Imposto sobre o Rendimento das Pessoas Coletivas." Master's thesis, 2019. http://hdl.handle.net/10316/89623.

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Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de Economia<br>O estudo retratado no presente relatório de estágio visa compreender e explicitar o procedimento inspetivo levado a cabo pela Autoridade Tributária e Aduaneira (AT), na Direção de Finanças de Coimbra (DFC), relativamente à avaliação indireta não automática da matéria tributável em sede de Imposto sobre o Rendimento das Pessoas Coletivas (IRC). Esta metodologia de avaliação, efetuada a partir de presunções, possui um caráter subsidiário em relação à avaliação direta (regime regra) e tem como objetivo fundamental t
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Books on the topic "Real property and taxation. Tax assessment Tax assessment"

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Alberta. Municipal Statutes Review Committee. Property taxation system in Alberta: A property assessment act for the 21st century. Alberta Municipal Statutes Review Committee, 1991.

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Glen, Clegg, and Alberta. Dept. of Municipal Affairs, eds. A Property Assessment Act for the 21st century: Property taxation system in Alberta. The Committee, 1991.

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Miller, Paul N. Agricultural assessment program impact: 1986 through 1989. State Board of Equalization and Assessment, State of New York, 1991.

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Miller, Paul N. Agricultural value assessment impact update, 1984 and 1985. State Board of Equalization and Assessment, 1987.

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British Columbia. Farmland Resources Branch. The assessment and real property taxation of farms in British Columbia. Ministry of Agriculture and Fisheries, Farmland Resource Branch, 1986.

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Consolidation of assessment and taxation regulations and proposed amendments: Consultation document and questionnaire. Local Government Services Division, Municipal Services Branch, Alberta Municipal Affairs, 1999.

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New York (State). Agricultural Districts Review Panel. Final report of the Agricultural Districts Review Panel. The Panel, 1991.

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Virginia. Dept. of Taxation. Report of the Department of Taxation: Results of appeals of assessments of real property to Boards of Equalization to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2006.

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Hood, L. Paul. Valuation: General and real estate. Tax Management Inc., 2003.

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Grillo, Kimberly A. State laws relating to preferential assessment of farmland. U.S. Dept. of Agriculture, Economic Research Service, Natural Resource Economics Division, 1987.

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Conference papers on the topic "Real property and taxation. Tax assessment Tax assessment"

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Benduch, Piotr. "Problematic Aspects of Determining the Surface Area of Grounds, Buildings and Premises for Cadastre and Real Estate Taxation Purposes." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.163.

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Real estate cadastre is commonly recognized as a register of an actual state in the range of grounds, buildings and premises. It contains data which represent a standardized description of their fundamental attributes like location or surface area. According to the Geodetic and Cartographic Law, data contained in the cadastre are a base of the real estate taxation. However, this record may be recognized as fulfilled only in the case of cadastral parcel. In Poland, due to the separate rules of calculating buildings and premises usable floor area for the purposes of the real estate tax base asse
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Zhang, Ran, Qingyun Du, Yan Li, and Youjie Wang. "Effects of Housing Price by the Policy of Tax Assessment in Existing Property Transactions." In 2014 International Conference on Construction and Real Estate Management. American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413777.139.

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